{"id":52433,"date":"2026-10-27T16:38:34","date_gmt":"2026-10-27T09:38:34","guid":{"rendered":"https:\/\/edutrade.vn\/?p=52433"},"modified":"2026-10-27T16:38:34","modified_gmt":"2026-10-27T09:38:34","slug":"quy-binh-on-gia-xang-dau-tam-ung-trich-lap-hoan-tra-ngan-sach","status":"publish","type":"post","link":"https:\/\/edutrade.vn\/en\/quy-binh-on-gia-xang-dau-tam-ung-trich-lap-hoan-tra-ngan-sach\/","title":{"rendered":"B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng h\u1ee3p nh\u1ea5t quy \u0111\u1ecbnh cho Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng d\u1ea7u"},"content":{"rendered":"<p><strong>B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ban h\u00e0nh V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 135\/2026\/VBHN-TT-BCT ng\u00e0y 21\/10\/2026, h\u1ee3p nh\u1ea5t c\u00e1c th\u00f4ng t\u01b0 v\u1ec1 t\u1ea1m \u1ee9ng ng\u00e2n s\u00e1ch cho Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng d\u1ea7u, tr\u00edch l\u1eadp qu\u1ef9 v\u00e0 ho\u00e0n tr\u1ea3 t\u1ea1m \u1ee9ng. N\u1ed9i dung bao g\u1ed3m nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t, ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o, ki\u1ec3m to\u00e1n v\u00e0 x\u1eed l\u00fd s\u1ed1 d\u01b0 khi doanh nghi\u1ec7p thay \u0111\u1ed5i ho\u1ea1t \u0111\u1ed9ng.<\/strong><\/p>\n<h2>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h2>\n<p>Theo n\u1ed9i dung \u0111\u01b0\u1ee3c <a href=\"https:\/\/tapchicongthuong.vn\/\">T\u1ea1p ch\u00ed C\u00f4ng Th\u01b0\u01a1ng<\/a> chia s\u1ebb, v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t t\u1eadp h\u1ee3p c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ti\u1ebfp nh\u1eadn, qu\u1ea3n l\u00fd, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m to\u00e1n v\u00e0 quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ea1m \u1ee9ng cho Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng d\u1ea7u.<\/p>\n<h3>Qu\u1ea3n l\u00fd t\u1eeb ti\u1ebfp nh\u1eadn t\u1ea1m \u1ee9ng \u0111\u1ebfn ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch<\/h3>\n<p>C\u00e1c ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh g\u1ed3m:<\/p>\n<ul>\n<li>T\u1ea1m \u1ee9ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng d\u1ea7u.<\/li>\n<li>Chi s\u1eed d\u1ee5ng ngu\u1ed3n qu\u1ef9 \u0111\u01b0\u1ee3c t\u1ea1m \u1ee9ng.<\/li>\n<li>Tr\u00edch l\u1eadp Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng d\u1ea7u.<\/li>\n<li>Ho\u00e0n tr\u1ea3 kho\u1ea3n t\u1ea1m \u1ee9ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<h3>\u00c1p d\u1ee5ng v\u1edbi th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i v\u00e0 ng\u00e2n h\u00e0ng qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n<\/h3>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng g\u1ed3m <strong>th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i kinh doanh x\u0103ng d\u1ea7u<\/strong>, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i th\u01b0\u01a1ng nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n phong t\u1ecfa v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan.<\/p>\n<p>T\u00e0i kho\u1ea3n phong t\u1ecfa \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp nh\u1eadn ng\u00e2n s\u00e1ch t\u1ea1m \u1ee9ng, th\u1ef1c hi\u1ec7n chi s\u1eed d\u1ee5ng, tr\u00edch l\u1eadp qu\u1ef9 v\u00e0 ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch.<\/p>\n<h2>B\u1ea3y nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng d\u1ea7u<\/h2>\n<p>Vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n t\u1ea1m \u1ee9ng ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u h\u00e0nh. C\u00e1c nguy\u00ean t\u1eafc \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh c\u00e1ch t\u00ednh tr\u00edch l\u1eadp, qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n, x\u1eed l\u00fd l\u00e3i v\u00e0 ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch.<\/p>\n<h3>Tr\u00edch l\u1eadp v\u00e0 chi s\u1eed d\u1ee5ng theo \u0111i\u1ec1u h\u00e0nh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng<\/h3>\n<p>B\u1ed1n nguy\u00ean t\u1eafc \u0111\u1ea7u ti\u00ean g\u1ed3m:<\/p>\n<ol start=\"1\">\n<li><strong>Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, c\u00f4ng khai v\u00e0 minh b\u1ea1ch:<\/strong> M\u1ecdi ho\u1ea1t \u0111\u1ed9ng chi s\u1eed d\u1ee5ng, tr\u00edch l\u1eadp ph\u1ea3i \u0111\u00fang quy \u0111\u1ecbnh, nh\u1eb1m h\u1ea1n ch\u1ebf bi\u1ebfn \u0111\u1ed9ng gi\u00e1 x\u0103ng d\u1ea7u b\u1ea5t th\u01b0\u1eddng.<\/li>\n<li><strong>Th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh:<\/strong> Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 chi s\u1eed d\u1ee5ng ngu\u1ed3n qu\u1ef9 t\u1ea1m \u1ee9ng t\u1eeb ng\u00e2n s\u00e1ch ph\u1ea3i theo ph\u01b0\u01a1ng \u00e1n c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng.<\/li>\n<li><strong>B\u00e1m s\u00e1t th\u00f4ng b\u00e1o \u0111i\u1ec1u h\u00e0nh gi\u00e1:<\/strong> Th\u01b0\u01a1ng nh\u00e2n th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111i\u1ec1u h\u00e0nh gi\u00e1 b\u00e1n x\u0103ng d\u1ea7u c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng.<\/li>\n<li><strong>Ch\u1ec9 th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n \u1edf kh\u00e2u b\u00e1n ra \u0111\u1ea7u ti\u00ean:<\/strong> Vi\u1ec7c tr\u00edch l\u1eadp, chi s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean m\u1ed9t l\u00edt ho\u1eb7c m\u1ed9t kg x\u0103ng d\u1ea7u \u1edf nhi\u1ec7t \u0111\u1ed9 th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 t\u1ea1i th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba, trong th\u1eddi gian \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n<h3>T\u00e0i kho\u1ea3n \u0111\u1ed9c l\u1eadp, ti\u1ec1n l\u00e3i ghi t\u0103ng qu\u1ef9<\/h3>\n<p>Ba nguy\u00ean t\u1eafc c\u00f2n l\u1ea1i t\u1eadp trung v\u00e0o qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n:<\/p>\n<ol start=\"5\">\n<li><strong>M\u1edf t\u00e0i kho\u1ea3n ri\u00eang t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i:<\/strong> T\u00e0i kho\u1ea3n ti\u1ebfp nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ea1m \u1ee9ng ph\u1ea3i \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng phong t\u1ecfa, \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng d\u1ea7u m\u00e0 th\u01b0\u01a1ng nh\u00e2n \u0111\u00e3 m\u1edf.<\/li>\n<li><strong>Ghi t\u0103ng qu\u1ef9 \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e3i:<\/strong> L\u00e3i ph\u00e1t sinh tr\u00ean s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ghi t\u0103ng v\u00e0o ch\u00ednh t\u00e0i kho\u1ea3n n\u00e0y.<\/li>\n<li><strong>Ho\u00e0n tr\u1ea3 t\u1eadp trung tr\u00ean c\u01a1 s\u1edf ki\u1ec3m to\u00e1n:<\/strong> Vi\u1ec7c ho\u00e0n tr\u1ea3 t\u1ea1m \u1ee9ng ng\u00e2n s\u00e1ch c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp chuy\u00ean \u0111\u1ec1 v\u1ec1 qu\u1ef9 t\u1ea1m \u1ee9ng t\u1ea1i th\u01b0\u01a1ng nh\u00e2n.<\/li>\n<\/ol>\n<h2>Ph\u00e2n \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn, gi\u00e1m s\u00e1t v\u00e0 quy\u1ebft to\u00e1n<\/h2>\n<p>C\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c giao cho C\u1ee5c Qu\u1ea3n l\u00fd v\u00e0 Ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc c\u00f9ng V\u1ee5 K\u1ebf ho\u1ea1ch \u2013 T\u00e0i ch\u00ednh. Hai \u0111\u01a1n v\u1ecb ph\u1ed1i h\u1ee3p theo d\u00f5i ngu\u1ed3n ng\u00e2n s\u00e1ch v\u00e0 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<h3>C\u1ee5c Qu\u1ea3n l\u00fd v\u00e0 Ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc c\u00f4ng b\u1ed1 s\u1ed1 li\u1ec7u h\u1eb1ng qu\u00fd<\/h3>\n<p>C\u1ee5c c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn th\u01b0\u01a1ng nh\u00e2n th\u1ef1c hi\u1ec7n t\u1ea1m \u1ee9ng ng\u00e2n s\u00e1ch cho qu\u1ef9; theo d\u00f5i, h\u1ea1ch to\u00e1n ngu\u1ed3n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c giao theo quy \u0111\u1ecbnh.<\/p>\n<p>Tr\u00ean c\u01a1 s\u1edf b\u00e1o c\u00e1o c\u1ee7a th\u01b0\u01a1ng nh\u00e2n, <strong>h\u1eb1ng qu\u00fd<\/strong>, C\u1ee5c t\u1ed5ng h\u1ee3p v\u00e0 c\u00f4ng b\u1ed1 tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u00e0 C\u1ee5c c\u00e1c n\u1ed9i dung:<\/p>\n<ul>\n<li>S\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp.<\/li>\n<li>S\u1ed1 ti\u1ec1n chi s\u1eed d\u1ee5ng.<\/li>\n<li>Ti\u1ec1n l\u00e3i ph\u00e1t sinh.<\/li>\n<li>S\u1ed1 d\u01b0 qu\u1ef9 c\u1ee7a th\u01b0\u01a1ng nh\u00e2n.<\/li>\n<\/ul>\n<p>C\u1ee5c \u0111\u1ed3ng th\u1eddi ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan, \u0111\u01a1n v\u1ecb li\u00ean quan ki\u1ec3m tra vi\u1ec7c chi s\u1eed d\u1ee5ng, tr\u00edch l\u1eadp v\u00e0 ho\u00e0n tr\u1ea3 t\u1ea1m \u1ee9ng.<\/p>\n<p>Ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t ho\u1eb7c trao \u0111\u1ed5i tr\u1ef1c ti\u1ebfp v\u1edbi th\u01b0\u01a1ng nh\u00e2n. Khi c\u1ea7n x\u00e1c minh s\u1ed1 li\u1ec7u, C\u1ee5c y\u00eau c\u1ea7u b\u00e1o c\u00e1o b\u1ed5 sung; tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft c\u00f3 th\u1ec3 ki\u1ec3m tra tr\u1ef1c ti\u1ebfp t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<p>K\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o \u0111\u1ec3 th\u01b0\u01a1ng nh\u00e2n c\u1eadp nh\u1eadt, \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi. N\u1ebfu ph\u00e1t hi\u1ec7n kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n sai quy \u0111\u1ecbnh, c\u01a1 quan ch\u1ee9c n\u0103ng xem x\u00e9t x\u1eed l\u00fd.<\/p>\n<h3>V\u1ee5 K\u1ebf ho\u1ea1ch \u2013 T\u00e0i ch\u00ednh theo d\u00f5i t\u1ea1m \u1ee9ng v\u00e0 ho\u00e0n \u1ee9ng<\/h3>\n<p>V\u1ee5 K\u1ebf ho\u1ea1ch \u2013 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m tham m\u01b0u ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n; theo d\u00f5i, gi\u00e1m s\u00e1t vi\u1ec7c t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng; x\u00e9t duy\u1ec7t v\u00e0 t\u1ed5ng h\u1ee3p quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch n\u0103m.<\/p>\n<p>\u0110\u01a1n v\u1ecb ph\u1ed1i h\u1ee3p v\u1edbi C\u1ee5c Qu\u1ea3n l\u00fd v\u00e0 Ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng qu\u1ef9, tr\u00edch l\u1eadp v\u00e0 ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch.<\/p>\n<p>Khi c\u01a1 quan chuy\u00ean ng\u00e0nh y\u00eau c\u1ea7u thanh tra, ki\u1ec3m tra ho\u1eb7c ki\u1ec3m to\u00e1n, hai \u0111\u01a1n v\u1ecb ti\u1ebfp t\u1ee5c ph\u1ed1i h\u1ee3p v\u1ec1 c\u00e1c n\u1ed9i dung li\u00ean quan.<\/p>\n<h2>Th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i b\u00e1o c\u00e1o h\u1eb1ng th\u00e1ng v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3<\/h2>\n<p>Th\u01b0\u01a1ng nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u1ea5p h\u00e0nh th\u00f4ng b\u00e1o \u0111i\u1ec1u h\u00e0nh gi\u00e1 c\u00f9ng c\u00e1c v\u0103n b\u1ea3n li\u00ean quan, ho\u00e0n tr\u1ea3 s\u1ed1 d\u01b0 \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1.<\/p>\n<p>Tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt bao g\u1ed3m l\u1ef1a ch\u1ecdn ng\u00e2n h\u00e0ng, qu\u1ea3n l\u00fd v\u00e0 b\u1ea3o \u0111\u1ea3m s\u1ed1 d\u01b0 qu\u1ef9, l\u1eadp b\u00e1o c\u00e1o, c\u0169ng nh\u01b0 s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n.<\/p>\n<h3>B\u00e1o c\u00e1o th\u00e1ng ph\u1ea3i g\u1eedi tr\u01b0\u1edbc ng\u00e0y 15<\/h3>\n<p><strong>Tr\u01b0\u1edbc ng\u00e0y 15 h\u1eb1ng th\u00e1ng<\/strong>, th\u01b0\u01a1ng nh\u00e2n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n qu\u1ef9 t\u1ea1m \u1ee9ng c\u1ee7a th\u00e1ng li\u1ec1n tr\u01b0\u1edbc theo <strong>Ph\u1ee5 l\u1ee5c II<\/strong> ban h\u00e0nh k\u00e8m th\u00f4ng t\u01b0.<\/p>\n<p>B\u00e1o c\u00e1o ph\u1ea3i k\u00e8m <strong>sao k\u00ea t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng trong k\u1ef3<\/strong>, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a th\u01b0\u01a1ng nh\u00e2n ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang.<\/p>\n<p>N\u01a1i nh\u1eadn g\u1ed3m:<\/p>\n<ul>\n<li><strong>B\u1ed9 T\u00e0i ch\u00ednh \u2013 C\u1ee5c Qu\u1ea3n l\u00fd Gi\u00e1:<\/strong> <a href=\"mailto:bcxangdau@mof.gov.vn\">bcxangdau@mof.gov.vn<\/a>.<\/li>\n<li><strong>B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u2013 C\u1ee5c Qu\u1ea3n l\u00fd v\u00e0 Ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc:<\/strong> <a href=\"mailto:xangdau@moit.gov.vn\">xangdau@moit.gov.vn<\/a>.<\/li>\n<\/ul>\n<p>Th\u01b0\u01a1ng nh\u00e2n c\u00f3 th\u1ec3 g\u1eedi qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, fax ho\u1eb7c th\u01b0 \u0111i\u1ec7n t\u1eed d\u01b0\u1edbi d\u1ea1ng b\u1ea3n qu\u00e9t.<\/p>\n<h3>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u00e1u th\u00e1ng g\u1eedi tr\u01b0\u1edbc ng\u00e0y 15\/8 v\u00e0 15\/2<\/h3>\n<p>\u0110\u1ecbnh k\u1ef3 <strong>s\u00e1u th\u00e1ng<\/strong>, th\u01b0\u01a1ng nh\u00e2n g\u1eedi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp chuy\u00ean \u0111\u1ec1 cho hai c\u01a1 quan tr\u00ean. Ph\u1ea1m vi g\u1ed3m c\u1ea3 <strong>qu\u1ef9 t\u1ea1m \u1ee9ng t\u1eeb ng\u00e2n s\u00e1ch<\/strong> v\u00e0 <strong>Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng d\u1ea7u<\/strong>.<\/p>\n<table>\n<tbody>\n<tr>\n<th>H\u1ea1n g\u1eedi b\u00e1o c\u00e1o<\/th>\n<th>K\u1ef3 s\u1ed1 li\u1ec7u<\/th>\n<\/tr>\n<tr>\n<td>Tr\u01b0\u1edbc ng\u00e0y 15\/8 h\u1eb1ng n\u0103m<\/td>\n<td>T\u1eeb 1\/1 \u0111\u1ebfn h\u1ebft 30\/6 c\u00f9ng n\u0103m<\/td>\n<\/tr>\n<tr>\n<td>Tr\u01b0\u1edbc ng\u00e0y 15\/2 h\u1eb1ng n\u0103m<\/td>\n<td>T\u1eeb 1\/7 \u0111\u1ebfn h\u1ebft 31\/12 n\u0103m li\u1ec1n tr\u01b0\u1edbc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n chuy\u00ean \u0111\u1ec1 ph\u1ea3i th\u1ec3 hi\u1ec7n:<\/p>\n<ul>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/li>\n<li>T\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng v\u00e0 ch\u1ee7ng lo\u1ea1i x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp, chi s\u1eed d\u1ee5ng trong k\u1ef3.<\/li>\n<li>T\u1ed5ng ti\u1ec1n tr\u00edch l\u1eadp v\u00e0 t\u1ed5ng ti\u1ec1n chi s\u1eed d\u1ee5ng.<\/li>\n<li>L\u00e3i ph\u00e1t sinh tr\u00ean s\u1ed1 d\u01b0.<\/li>\n<li>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00e0 chi ti\u1ebft sao k\u00ea t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/li>\n<li>B\u00e1o c\u00e1o ki\u1ec3m k\u00ea s\u1ea3n l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i x\u0103ng d\u1ea7u th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp, chi s\u1eed d\u1ee5ng t\u1ea1i t\u1eebng k\u1ef3 \u0111i\u1ec1u h\u00e0nh.<\/li>\n<\/ul>\n<p>Th\u01b0\u01a1ng nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh, b\u00e1o c\u00e1o sai s\u1ed1 li\u1ec7u ho\u1eb7c ch\u1eadm ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd t\u00f9y m\u1ee9c \u0111\u1ed9 theo ph\u00e1p lu\u1eadt v\u1ec1 <strong>qu\u1ea3n l\u00fd gi\u00e1, ng\u00e2n s\u00e1ch, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 h\u00f3a \u0111\u01a1n<\/strong>.<\/p>\n<h2>X\u1eed l\u00fd s\u1ed1 d\u01b0 khi doanh nghi\u1ec7p ng\u1eebng vai tr\u00f2 \u0111\u1ea7u m\u1ed1i<\/h2>\n<p>Quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd ri\u00eang khi doanh nghi\u1ec7p ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3, b\u1ecb thu h\u1ed3i ho\u1eb7c h\u1ebft hi\u1ec7u l\u1ef1c gi\u1ea5y x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Tr\u1ecdng t\u00e2m l\u00e0 ki\u1ec3m to\u00e1n, x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 v\u00e0 chuy\u1ec3n tr\u1ea3 ngu\u1ed3n ng\u00e2n s\u00e1ch.<\/p>\n<h3>Ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3 ho\u1eb7c b\u1ecb thu h\u1ed3i gi\u1ea5y x\u00e1c nh\u1eadn<\/h3>\n<p>Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c <strong>ph\u00e1 s\u1ea3n ho\u1eb7c gi\u1ea3i th\u1ec3<\/strong>, th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i ki\u1ec3m to\u00e1n chuy\u00ean \u0111\u1ec1 \u0111\u1ed1i v\u1edbi qu\u1ef9 t\u1ea1m \u1ee9ng v\u00e0 g\u1eedi k\u1ebft qu\u1ea3 v\u1ec1 B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>Doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi ph\u1ea3i chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a <strong>C\u1ee5c Qu\u1ea3n l\u00fd v\u00e0 Ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/strong>, g\u1eedi b\u1ea3n sao ch\u1ee9ng t\u1eeb cho:<\/p>\n<ul>\n<li>B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u2013 C\u1ee5c Qu\u1ea3n l\u00fd v\u00e0 Ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.<\/li>\n<li>B\u1ed9 T\u00e0i ch\u00ednh \u2013 C\u1ee5c Qu\u1ea3n l\u00fd Gi\u00e1.<\/li>\n<\/ul>\n<p>N\u1ebfu b\u1ecb thu h\u1ed3i <strong>Gi\u1ea5y x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0m th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i kinh doanh x\u0103ng d\u1ea7u<\/strong>, th\u01b0\u01a1ng nh\u00e2n th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o v\u00e0 chuy\u1ec3n n\u1ed9p t\u01b0\u01a1ng t\u1ef1 khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c th\u00f4ng b\u00e1o c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng.<\/p>\n<h3>Ch\u1ed1t s\u1ed1 d\u01b0 tr\u01b0\u1edbc khi gi\u1ea5y x\u00e1c nh\u1eadn h\u1ebft hi\u1ec7u l\u1ef1c<\/h3>\n<p>\u00cdt nh\u1ea5t <strong>30 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y gi\u1ea5y x\u00e1c nh\u1eadn h\u1ebft hi\u1ec7u l\u1ef1c<\/strong>, th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i ch\u1ed1t s\u1ed1 d\u01b0 qu\u1ef9 t\u1ea1m \u1ee9ng.<\/p>\n<p>H\u1ed3 s\u01a1 g\u1eedi hai c\u01a1 quan qu\u1ea3n l\u00fd g\u1ed3m b\u00e1o c\u00e1o ch\u1ed1t s\u1ed1 d\u01b0 v\u00e0 sao k\u00ea t\u00e0i kho\u1ea3n phong t\u1ecfa.<\/p>\n<p>Khi B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh ho\u1eb7c th\u00f4ng b\u00e1o doanh nghi\u1ec7p <strong>kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i gi\u1ea5y x\u00e1c nh\u1eadn ho\u1eb7c kh\u00f4ng ti\u1ebfp t\u1ee5c l\u00e0m th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i<\/strong>, doanh nghi\u1ec7p ph\u1ea3i:<\/p>\n<ul>\n<li>Ki\u1ec3m to\u00e1n chuy\u00ean \u0111\u1ec1 v\u00e0 g\u1eedi k\u1ebft qu\u1ea3 v\u1ec1 hai b\u1ed9.<\/li>\n<li>Chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a C\u1ee5c t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>G\u1eedi b\u1ea3n sao ch\u1ee9ng t\u1eeb chuy\u1ec3n n\u1ed9p cho c\u00e1c c\u01a1 quan ti\u1ebfp nh\u1eadn.<\/li>\n<\/ul>\n<h3>\u0110i\u1ec1u ch\u1ec9nh v\u00e0 n\u1ed9p b\u1ed5 sung n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch<\/h3>\n<p>N\u1ebfu k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra ho\u1eb7c ki\u1ec3m to\u00e1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0, th\u01b0\u01a1ng nh\u00e2n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, chuy\u1ec3n n\u1ed9p b\u1ed5 sung v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3.<\/p>\n<p>C\u0103n c\u1ee9 b\u00e1o c\u00e1o doanh nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, C\u1ee5c ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 th\u1ef1c t\u1ebf v\u1edbi kho\u1ea3n \u0111\u00e3 chuy\u1ec3n v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch.<\/p>\n<h2>K\u1ebft chuy\u1ec3n qu\u1ef9 khi doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c l\u1ea1i<\/h2>\n<p>V\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, mua l\u1ea1i, li\u00ean doanh, chia ho\u1eb7c t\u00e1ch, s\u1ed1 d\u01b0 qu\u1ef9 t\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i ti\u1ebfp nh\u1eadn t\u01b0\u01a1ng \u1ee9ng:<\/p>\n<table>\n<tbody>\n<tr>\n<th>Tr\u01b0\u1eddng h\u1ee3p<\/th>\n<th>Doanh nghi\u1ec7p nh\u1eadn k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0<\/th>\n<\/tr>\n<tr>\n<td>S\u00e1p nh\u1eadp<\/td>\n<td>Doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp<\/td>\n<\/tr>\n<tr>\n<td>Mua l\u1ea1i<\/td>\n<td>Doanh nghi\u1ec7p mua l\u1ea1i<\/td>\n<\/tr>\n<tr>\n<td>H\u1ee3p nh\u1ea5t, li\u00ean doanh, chia, t\u00e1ch<\/td>\n<td>Doanh nghi\u1ec7p m\u1edbi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tr\u00ean c\u01a1 s\u1edf b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n t\u1ea1i th\u01b0\u01a1ng nh\u00e2n, C\u1ee5c Qu\u1ea3n l\u00fd v\u00e0 Ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc ph\u1ed1i h\u1ee3p r\u00e0 so\u00e1t, b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t v\u00e0 x\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p theo ph\u00e1p lu\u1eadt.<\/p>","protected":false},"excerpt":{"rendered":"<p>B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ban h\u00e0nh V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 135\/2026\/VBHN-TT-BCT ng\u00e0y 21\/10\/2026, h\u1ee3p nh\u1ea5t c\u00e1c th\u00f4ng t\u01b0 v\u1ec1 t\u1ea1m \u1ee9ng ng\u00e2n s\u00e1ch cho Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng d\u1ea7u, tr\u00edch l\u1eadp qu\u1ef9 v\u00e0 ho\u00e0n tr\u1ea3 t\u1ea1m \u1ee9ng. N\u1ed9i dung bao g\u1ed3m nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t, ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o, ki\u1ec3m [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":52434,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_gspb_post_css":"","footnotes":""},"categories":[13],"tags":[],"class_list":["post-52433","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/posts\/52433","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/comments?post=52433"}],"version-history":[{"count":1,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/posts\/52433\/revisions"}],"predecessor-version":[{"id":52435,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/posts\/52433\/revisions\/52435"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/media\/52434"}],"wp:attachment":[{"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/media?parent=52433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/categories?post=52433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/tags?post=52433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}